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论文编号：	8805
作者编号：	2120132897
上传时间：	2016/12/8 17:41:29
中文题目：	ZW铜业有限公司应收账款管理研究
英文题目：	Research on Accounts Receivable Management of ZW Copper Co., Ltd.
指导老师：	边泓
中文关键字：	铜加工企业；应收账款；应收账款管理；信用销售
英文关键字：	copper processing enterprises; accounts receivable; accounts receivable management; credit sales
中文摘要：	在一个供大于求的需求经济时代，市场需求的不景气带来了销售的被动，约有80% 的企业为了扎根市场，扩大产品的销售规模，提高企业市场的竞争力，维系和客户建立的合作关系，使赊销在当前的高竞争环境下成了企业获得竞争优势的有力手段。应收账款就是基于企业的赊销而形成的，对于高竞争性的铜加工行业而言，在企业的运营管理中，常常会面临更为严峻的应收账款管理瓶颈问题。 2015年，在供需失衡、经济仍存下行压力等不利因素的影响下，铜价出现了“滑铁卢”式的下跌，行业效益不容乐观，面对市场需求增幅总体放缓、供大于求所带来的行业高竞争压力，信用赊销成了市场的主旋律。本文以铜加工企业中的典型企业ZW铜业有限公司（以下简称“ZW公司”）为案例，指出企业在制定赊销政策时，应在关注销售收入的同时，还应考虑对企业现金流量有重要影响的应收账款管理策略，该策略是企业获得持续稳定发展的重要保障。由于受到内外部因素的影响，ZW公司的应收账款在管理方面存在一些薄弱之处，如应收账款占流动资产比例较高、忽视了企业现金流量和坏账准备的计提并不充分等都是ZW公司必须引起足够重视的问题。本文通过运用应收账款管理的相关理论，对ZW公司的应收账款管理活动进行了梳理，对其管理现状从财务指标、账龄和客户三个方面进行了分析，根据当前高竞争的市场环境，指出了ZW公司在应收账款管理方面存在的问题及成因，主要从加强应收账款管理的过程、成本和职能控制这三个方面提出了应收账款管理的管控措施，以及考虑了一旦出现风险企业应当加强公司内部的金融创新手段来规避风险，这些优化方案的提出可以帮助ZW公司提高应收账款的管理能力和风险防范意识。
英文摘要：	In an oversupply of the demand economy, the downturn market demand brought the passive sales, about 80% of the enterprises in order to take root in the market, expand product sales, improve the market competitiveness, and maintain customers to establish cooperation relationship, making the credit in the current high competitive environment has become a powerful tool of gaining competitive advantage. Accounts receivable is based on the formation of the credit business, for the highly competitive copper processing industry, in the operation and management of enterprises, often faced with more severe receivables management bottleneck problem. In 2015, the influence of the imbalance between supply and demand, the economy is still downside pressure and other adverse factors, the price of copper fell in the Waterloo, the industry is not optimistic about the face of the overall slowdown in market demand growth, supply exceeding demand brought about by the industry high competitive pressure, credit has become the main theme of the market. Copper processing enterprises in the development of credit policy, should pay attention to sales revenue, should also be considered on the enterprise cash flow has a significant impact on accounts receivable management strategy, the strategy and the implementation of the competitive strategy of enterprises is to gain the competition advantages and access to sustain the stable development of the important protection. Due to the impact of internal and external factors, copper processing enterprises accounts receivables in the management has some weaknesses, such as the scale of accounts receivable increases, the lack of risk control and prevention concepts, internal control system is not perfect, poor quality and high risk of bad debts are copper processing enterprises must pay enough attention to the problem. This article through the use of accounts receivable management theory of ZW, the company's accounts receivable management activities carried out and analyzed its current situation from three aspects of financial index, aging and customers, according to the current competitive market environment, points out the problems and causes existing in the ZW company accounts receivable management from the main, to strengthen the management of accounts receivable, cost control process and functions of the three aspects of the management of accounts receivable control measures, and consider if the risk enterprises shall strengthen the new financial innovation within the company to avoid risks, these proposed optimization scheme can help ZW company to improve the accounts receivable management ability and awareness of risk prevention.
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